---
schema_version: "secwatch.filing_event.v1"
accession: "0001122976-25-000027"
form_type: "8-K"
ticker: "AVNT"
cik: "0001122976"
company_name: "AVIENT CORP"
filed_at: "2025-05-06T23:59:59+00:00"
generated_at: "2026-05-22T10:52:00.484047+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Avient Q1 GAAP EPS loss of $0.22 on S/4HANA impairment; adjusted EPS $0.76 in-line, guidance unchanged

## Summary
- Q1 sales $826.6M, down slightly YoY; organic growth of 2% excluding FX.
- GAAP EPS ($0.22) vs $0.54 prior year; includes $0.82 special items from ceasing S/4HANA ERP development.
- Adjusted EPS $0.76, flat YoY but 4% growth excluding unfavorable FX impact.
- Full-year adjusted EPS guidance unchanged at $2.70-$2.94, adj. EBITDA $540-$570M.
- Plans to pay down $100-$200M debt by year-end; expects minimal direct tariff impact.

## SEC filing metadata
- accession: 0001122976-25-000027
- form_type: 8-K
- ticker: AVNT
- cik: 0001122976
- company_name: AVIENT CORP
- filed_at: 2025-05-06T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1122976/000112297625000027/0001122976-25-000027-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1122976/000112297625000027/avnt-20250506.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001122976-25-000027
- JSON: https://secwatch.observer/filing/0001122976-25-000027.json
- Plain text: https://secwatch.observer/filing/0001122976-25-000027.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.